A BILL to amend and reenact section two, article seven,
chapter sixty-four of the code of West Virginia,
one thousand nine hundred thirty-one, as amended,
relating to authorizing the tax division to
promulgate a legislative rule relating to
charitable raffles.

Be it enacted by the Legislature of West Virginia:

That section two, article seven, chapter sixty-four
of the code of West Virginia, one thousand nine hundred
thirty-one, as amended, be amended and reenacted, to read
as follows:

ARTICLE 7. AUTHORIZATION FOR DEPARTMENT OF TAX AND
REVENUE TO PROMULGATE LEGISLATIVE RULES.

§64-7-2. Department of tax and revenue; tax division;
and
state tax commissioner.
(a) The legislative rule filed in the state register
on the twenty-third day of July, one thousand nine
hundred ninety-six, authorized under the authority of
section five, article thirteen-j, chapter eleven of this
code, modified by the tax division to meet the objections
of the legislative rule-making review committee and
refiled in the state register on the thirty-first day of
October, one thousand nine hundred ninety-six, relating
to the tax division (tax credit for qualified
agricultural equipment, 110 CSR 13J), is authorized.
(b) The legislative rule filed in the state register
on the sixteenth day of August, one thousand nine hundred ninety-six, authorized under the authority of section
fifty-one, article twenty-one, chapter eleven of this
code, modified by the tax division to meet the objections
of the legislative rule-making review committee and
refiled in the state register on the thirty-first day
of October, one thousand nine hundred ninety-six,
relating to the tax division (personal income tax low
income exclusions, 110 CSR 21.1), is authorized.
(c) The legislative rule filed in the state register
on the sixteenththirty-first day of AugustJuly, one
thousand nine hundred ninety-sixninety-seven, authorized
under the authority of section twenty-one, article
twenty-one, chapter forty-seven of this code, modified by
the tax division to meet the objections of the
legislative rule-making review committee and refiled in
the state register on the twenty-seventheighth day of
FebruaryJanuary, one thousand nine hundred ninety-seven
ninety-eight, relating to the tax division (charitable
raffles, 110 CSR 37), is authorized.
NOTE: The purpose of this bill is to authorize the
Tax Division to promulgate a legislative rule relating to
Charitable Raffles.

Strike-throughs indicate language that would be
stricken from the present law, and underscoring indicates
new language that would be added.